ADIT vs Halliburton Offshore Services Inc.
Exemption-Tax paid by employer on salary Non-monetary payment-Ay- 2008-10. The tax was paid by assessee’s employer on his salary. It was a non-monetary benefit to employee. The tax paid was exempt from tax as a p [LexDoc Id : 424985]
CIT vs Wimco Seedlings Ltd.
Expenditure on: earning exempt income-Apportionment of expenses-A.Y.1989-90 to 91-92
The case was remanded to Tribunal to redecide after considering judgment in.
Maxopp Investment Ltd v CIT (2011) 64 DTR [LexDoc Id : 420422]
CIT vs B. Satyanarayana
Undisclosed Income-Income declared in - Regular Books of Accounts - Return of Income-Block period: 1.4.1985 to 3.1.1996.
The income that was declared either in regular books of account or in the return of income was not assessable [LexDoc Id : 448534]
HC (Andhra Pradesh)
2011
CIT vs Infosys Technologies Ltd. (No. 5)
Special deduction - Computation of - Total Turnover Export turnover-Gains on variation in exchange rates-The gains due to variation in exchange rates was to be included in total turnover and export turnover.
S. 80HHE of the Income Tax Act, 1961. [LexDoc Id : 436636]
Nasser Zackeria vs CWT
Interest on: Refund of Wealth Tax-Refund of: Self-asstt.-tax-A.Y. 1991-1992. The self-asstt-tax was refunded on passing appellate order. There was no default of assessee. He was entitled to interest under s.34A [LexDoc Id : 426160]
